Retirement Distributions Planner

The
Retirement Distributions Planner calculates required minimum distributions under
the 2002 final regulations (as well as the 2001 proposed regs and the
pre-2001 rules) from qualified plans,
IRAs and Roth IRAs.

The minimum distributions calculations handle both single and joint life expectancies
cases as well as spousal and nonspousal beneficiaries. Under the old rules,
life expectancies may be based on
any allowable combination of the automatic refiguring of life expectancy or term certain
methods. The hybrid method is handled. For nonspousal beneficiaries, the MDIB rules are
included. Program users may also enter additional plan contributions and an expected plan
growth percentage to show continued plan growth.

The program includes the ability to handle Roth IRA
minimum distributions. Roth IRA required minimum distributions do not start until after
the death of the IRA owner.

The program handles multiple
beneficiaries. It handles up to five
beneficiaries either after the death of the plan owner or after the death of
a spouse after a spousal rollover. Reports show annual distributions
and the life expectancy for each beneficiary as well as total distributions
to each beneficiary and yearly distributions to all beneficiaries.

The program also handles pre-59½
distributions that avoid the 10% penalty. This feature provides you with
three ways to calculate "substantially equal periodic payments" that need to
be taken in order to avoid the 10% penalty that is imposed for taking funds
out of your pension plans before age 59½. All three methods from Rev. Rul. 2002-62
are included as well as the calculation variations from the IRS' FAQs
regarding Revenue Ruling 2002-62.

Retirement Distributions Planner
presents results in both numerical and graphical form. Extensive help
text is included in the program. Single User License (Windows 98 or
later): $249 (download now). Initial licensing includes six
full months of maintenance coverage (updates sent as released).
Optional future annual maintenance is priced at $79.

Retirement
Distributions Planner was previously known as the Pension
Distributions Planner.

Customized versions of the Retirement
Distributions Planner are available for larger quantities or for
firm-wide licensing. Contact Brentmark Software for more information.